Blockchain technology, business data analytics, and artificial intelligence: use in the accounting profession and ideas for inclusion into the accounting curriculum
مايو 01, 2020
Identity Management System Model in the Internet of Things
مايو 01, 2020
Belkacem Athamena
Zina houhamdi
This paper describes the identity management system (IdMS) by defining system and user requirements. Additionally, it introduces the IdMS concept that approaches the things identity management. Moreover, the paper deeply describes the IdMS features using unified modelling language (UML) diagrams such as class, system, and sequence diagrams to show the main system functionalities. Ultimately, the suggested system is evaluated by comparing it with the existing systems and discussing the fulfilmen...
Managing Asymmetric Information Effects in Decision-Making Productivity-Based Model
أبريل 01, 2020
Zina houhamdi
Belkacem Athamena
Ghaleb El Refae
العوامل التي أثرت في تبني البنوك الإسلامية للمعايير الدولية لإعداد التقارير المالية في الإمارات العربية المتحدة
فبراير 21, 2020
Financing Constraints and Investment Efficiency of Canadian Real Estate and Construction Firms: A Stochastic Frontier Analysis
ديسمبر 31, 2019
This article investigates the financing constraints and investment efficiency of Canadian real estate and construction firms (RECFs) using a stochastic frontier approach. Our results support the observation that Canadian RECFs have a strong dependence of using both equity financing and debt financing and debt financing is likely to reduce the uncertainty of future financing while equity financing might enlarge the uncertainty. Regional analysis shows that the investment efficiency level o...